Home » Louisiana R&D Credit: Affiliates Quick Answer: Control Groups and Affiliate Employee Counts In the context of the Louisiana Research and Development tax credit, a “Control [...]

Home » Louisiana Expenditure Verification Study What is the Expenditure Verification Study? The Louisiana Expenditure Verification Study (EVR) is a mandatory statutory attestation performed by an [...]

Home » Research Tax Credit » Louisiana » Aggregate Cap $12 Million Statewide Post-2025 AI Answer Capsule: Louisiana R&D Tax Credit Cap Update Quick Summary: Starting July 1, 2025, the [...]

Home » Transferable SBIR/STTR Credits Quick Answer: A transferable SBIR/STTR credit is a specialized Louisiana state tax incentive that allows federal grant recipients to sell 30% of their award [...]

Home » Louisiana SBIR/STTR Tax Credit Study What is the Louisiana SBIR/STTR Tax Credit? The Louisiana Small Business Innovation Research (SBIR) and Small Business Technology Transfer (STTR) Tax [...]

Home » Basic Research Payments (Qualified Organization) Quick Answer: Basic research payments in Louisiana are cash disbursements to qualified organizations (like universities or scientific [...]

Home » Louisiana R&D Tax Credit: Financial Risk Quick Answer: Taxpayer financial risk in contract research means the claimant is legally required to pay for the research services even if the [...]

Home » Louisiana R&D Tax Credit Agreements Answer Capsule: A Written Agreement for contract research in the context of the Louisiana Research and Development Tax Credit is a mandatory, [...]

Home » Supplies Consumed in Qualified Research What are supplies consumed in qualified research? Supplies consumed refer to tangible personal property (excluding land and depreciable assets) that [...]

Home » Louisiana R&D Tax Credit: G&A Exclusion Quick Answer: General or Administrative (G&A) wages are strictly excluded from the Louisiana R&D Tax Credit base. Only wages [...]